2016 (3) TMI 201

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....t or Supply Agency Services or otherwise. The Adjudicating Authority has held that the assessee respondent is liable for service tax payment as they had under taken cutting, drilling, punching, bending and notching of material on job work basis in the factory of M/s. Amitasha Enterprises Pvt. Ltd., Nagpur. The first appellate authority after going into details as to the kinds of services provided by the respondent has come to conclusion that the Order-in-Original is not correct and sett aside the same. 4. On perusal of records, we find that identical issue of M/s. Yogesh Fabricators was decided by this Tribunal by final order No. A/996-997/15 dated 23-04-2015 in the case of the work undertaken in the same premises of Amitasha Enterprises....

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.... Enterprises Pvt. Ltd. In view of the scope of the Notification No. 8/2005-ST dated 01-03-2005, I hold the demand of Service Tax from the Appellant with respect to the aforesaid activity done by the appellant by the lower authority is not sustainable. The Appellant has also relied heavily on the Hon'ble Tribunal in the case of Ritesh Enterprises Vs. Commr. of C.Ex, Bangalore 2010 (18) S.T.R. 17 (Tri.-Bang.), wherein similar circumstances, the Hon' ble Tribunal set aside the demand of service tax. I agree with the aforesaid submission. The relevant extract of the said decision in furnished below:  .. the contracts given to the appellants are for execution of the work of loading, unloading, bagging, stalking destalking ....